https://www.taxtmi.com/caselaws?id=107840 Textile articles produced in finished form and ready for use, or requiring only separation by cutting dividing threads, fall within Chapter 63 as made up articles rather than as continuous towelling fabric. The product had a predetermined size and shape, a cross border and dividing threads separating individual towels; these features showed it was already usable as towels without further sewing or working. Hemming did not change the classification. The correct tariff entry was Heading 6301, not Heading 58.02, so the product was treated as a made up towel article for excise purposes. en-us Tue, 12 May 1998 00:00:00 +0530 Tue, 27 Mar 2012 12:16:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107840 Textile articles produced in finished form and ready for use, or requiring only separation by cutting dividing threads, fall within Chapter 63 as made up articles rather than as continuous towelling fabric. The product had a predetermined size and shape, a cross border and dividing threads separating individual towels; these features showed it was already usable as towels without further sewing or working. Hemming did not change the classification. The correct tariff entry was Heading 6301, not Heading 58.02, so the product was treated as a made up towel article for excise purposes. Case-Laws Central Excise Tue, 12 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107840